고장성 식염수를 이용한 실험적 근육통에서의 통증 양상

손민균,김태민,서정수,김봉옥,윤승호 大韓再活醫學會 2000 Annals of Rehabilitation Medicine Vol.24 No.3

資本費用情報의 利益豫測能力에 관한 實證的 硏究

李均奉,金正敎 부산대학교 사범대학 1988 교사교육연구 Vol.17 No.-

The objective of this study is to derermine whether there would be a significant improvement in the information contents of financial statement in terms of predictive ability of annual income if cost of equity capital is recognized as an explicit business cost. The results were summarized as follows : 1. The impact of cost of equity capital on annual income is investigated in terms of percentage change in annual income by inclusion of the cost of equity capital. The degrees of percentage change in annual income were 77.6%, 96.2% and 86.5% at interest rate on bank loan, yields on government and public bond, E/P ratio respectively. 2. The predictive ability of current reported income is found to be greater than predictive ability of entity residual income regardless of different interest rates, forecasting model, high or low debt to equity ratios. 3. There was no statistically significant difference in the predictive ability of entity residual income using three different interest rates except one case. For model 1, significant difference is exhibited in the set of interest rate on bank loan-yield on government & public bond at α=.05. Therefore, it could be said that the issue of interest rate selection is not important.

會計利益率情報의 情報內容에 관한 實證的 硏究 : 會計危險과 市場危險과의 關聯性 分析을 中心으로

이균봉 부산대학교 사범대학 1993 교사교육연구 Vol.26 No.-

가시오가피의 부위별 물 추출물이 흰쥐의 혈관이완반응에 미치는 영향

姜奉錫,金亨煥,安德均,崔湖榮 대한본초학회 2001 大韓本草學會誌 Vol.16 No.2

In this study we have examined the actions of water extract of Eleutherococus senticosus (Rupr. et Maxim.) Maxim. (ESH), Stem, Root bark (RB) and Root xylem (RX) in isolated thoracic and abdominal aorta assay. To compare the vasodilation effect, put. ESH, Stem, RB and RX into them which vessels were precontracted by 5-hydroxytryptamine (5-HT). We found out the thoracic aorta segments were responded to ESH with a dose-dependent vasodilation. The 5-HT induced contraction at 10-4M were relaxed after addition of the 2.0 ㎎/㎖ ESH as 32.1% (Stem), 34.9% (RX) and 87.2% (RB). The 5-HT induced vasocontraction at 10^-4M were vasodilated such as 87.2% in thoracic aorta and 89.0% in abdominal aorta with 2.0㎎/㎖ ESH. Addition of 2.0㎎/㎖ ESH in thoracic aorta which was precontracted by the 5-HT at 10-4M were come out differently 0% (water fraction), 53.8% (butanol fraction) and 96.6% (ethyl acetate fraction). The 5-HT induced contraction at 10-4M with and without endothelium were inhibited by 87.2% and 87.8% after addition of the ESH (2.0 ㎎/㎖). In conclusion, ESH-induced relaxation in the isolated rat thoracic aorta and abdominal aorta were come out be dose-dependent relaxation, and ESH's ethyl acetate fraction was showed the potent vasodilation effect.

財務比率情報의 經營成果豫測値와의 關聯性

이균봉,지희숙 부산대학교 경영경제연구소 2004 經營 經濟 硏究 Vol.23 No.1

본 연구는 재무비율과 경영성과지표의 관련성을 연구함으로서 재무비율이 경영성과에 미치는 영향을 분석하고자 한다. 경영성과지표는 ROE와 EVA를 선택하여 종속변수로 사용하였고 독립변수인 재무비율로는 유동비율, 부채비율, 총자산회전율, 매출액영업이익율, 매출액증가율을, 기업규모를 통제변수로 사용하여 기업전체와 산업별로 구분하여 회귀분석을 실시하였다. 분석결과 부채비율과 수익성비율은 경영성과와 유의적인 관계가 있는 것으로 나타났으며, 총자산회전율은 EVA와는 유의적이나 ROE와는 관계가 없는 것으로, 성장성비율에서는 총자산회전율과는 반대의 결과로 나타났다. 또한 재무비율은 ROE보다 EVA를 더 잘 설명해주는 것으로 나타났다. 산업별 분석결과는 각 산업마다 유의적인 영향을 미치는 변수가 다르게 나타났는데 이는 우리나라 산업별로 재무구조의 특성이 다르다는 것을 제시한다. The purpose of this study is to investigate the impact of the traditional financial ratios on the business performance measures such as EVA and ROE. Where, the cost of capital is to be deducted in the EVA calculation process, on the other hand, not in the ROE. Specifically this thesis is to test whether the typical financial ratios are the better relationship with the EVA and ROE than the other traditional performances or not. The firms meeting the sampling criteria among firms listed in the Korea Stock Exchange were 352 as of December 31, 2001. The regression analysis was performed to test the following hypotheses. H1: There is a negative relationship between the current ratio and business performance(ROE, EVA). H2: There is a negative relationship between the debt ratio and business performance(ROE, EVA). H3: There is a positive relationship between the asset turnover ratio and business performance(ROE, EVA). H4: There is a positive relationship between the operating margin on sales and business performance(ROE, EVA). H5: There is a positive relationship between the sales growth and business performance(ROE, EVA). The results of testing were as follows; First, the relationship of the current ratio with business performance are not to be significant. Second, there is a negative relationship between the debt ratio and business performance. Therefore, the way of capital funding seems to be significant with business performance. Third, the very significant relationship between the asset turnover ratio and EVA was found, but the relationship between the asset turnover ratio and ROE was not. Fourth, the relationships between the operating margin on sales and business performance as ROE and EVA are positively to be significant. The profitability ratio make a great impact on the decision making process. Fifth, ROE was affected by the sales growth at the significance level of 1 percent. Lastly, it was found that each industry has its own significant variables. The financial ratios impacting on business performance as EVA and ROE make a difference among each industry. On conclusion, the specific industries have different financial structure. And the adjusted R2 in EVA is significantly larger than that of ROE in individual analysis.

企業會計에서 본 商法上의 會計規定

이균봉,이병철 한국상사판례학회 2002 상사판례연구 Vol.13 No.-

The business transactions are common reognition objects for both commercial law and corporate accountion. The commercial law systems place emphasis on form, on the other hand corporate accounting recognizes, measures, and communicates business transactions based on economic substance. While the objective of commercial law is to protect the creditors and investors, the latter isto provide stakehoder(user) with useful information so that they may make a informed judgement, and therefore very flexible in it application. These are the reason boty subjects bringabout differences in their applicatons; recognition, measurement, disclosere, terminology, financial statements category. The commercial law being placed above codes concerning corporate accounting has played a central part in to realize its objectives, and try to reduce the gap between these two subjects in line with changes in business environments. Consequently, it is recommendable that the commercial law be responsible for regulations on dividend, general accounting principles, and investors protection and capital subsutantiality, on there hand, entrust the corporate accounting standards with remaining technical accounting porcedures, on the premise that the corporate accounting standards are suordinate position to commercial law.

편마비환자의 무지구근에서 운동단위수 추정

손민균,임정수,김봉옥 大韓再活醫學會 1998 Annals of Rehabilitation Medicine Vol.22 No.2

대학교육시설 공간조정 기준설정 : P대학을 중심으로

이균봉,주태순 釜山 大學校 經營 經濟 硏究所 2008 經營 經濟 硏究 Vol.27 No.1

인터넷 기업가치평가에 관한 연구

이균봉,손명현 釜山大學校 商科大學 2002 釜山商大論集 Vol.73 No.-

This study is to valuate the internet corporate listed on KOSDAQ. The traditional valuation method based on only historical accounting incomes is not fully adequate for evaluation of internet corporate. Though the initial growth rates of internet companies are very high in their early stages, their operating incomes are very low because of high marketing and investment expenditures. This study was conducted on the samples of 42 firms that have reported their ratios of sales changes in individual company level for 3 years listed on KOSDAQ in 2000. Black-Scholes' option pricing model and DCF model were used to test the difference between the estimated corporate value in this study and real stock price. The result of study is as follows : There is no difference between estimated stock price by option model and real stock price. The result shows the stock price estimated by DCF model didn't explain real stock price. The sensitivity analysis by variables in both model indicates that DCF model is more sensitive than option model. DCF model consist of 4 estimated variables, while option model has only one. It can be interpreted that DCF model produces bigger variable measurement errors compared to option model. But option model is more appropriate to value the internet company's stock price than DCF model.

전자공학교육과 실험교과내용에 관한 연구

홍봉식,김태균,오승엽,김환우,권오석 충남대학교 공업교육연구소 1983 論文集 Vol.6 No.2(A)

The currenty offered experiment courses are completely reconsidered and reconfigured. The whole subjects are divided into 10 seperate courses, each of which should represent either basic or advanced stages of differing fields of the electronic engineering. It has been aimed that the courses form an elaborate hierachy so that they are minimally redundant but linked to one another in their fringes. Also, it has been pursued that the new courses should not fall obsolete in at last next five years exploring the maximum possibilities of the currently available equipments.